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现将财政部(83)财税字第121号文件“颁发关于征收临时经营工商税的规定的通知”转发给你们,同时结合我省情况作如下补充规定,请一并贯彻执行。一、凡未经工商行政管理部门批准和未办理税务登记而从事商业(包括长途贩运)、服务、运输、建筑安装经营的单位和个人,均视为临时经营者,交纳临时经营工商税。二、临时经营工商税的税率分别确定为:经营和贩卖工业品税率8%;经营和贩卖农、林、牧、水产品,以及从事建筑安装、交通运输、饮食服务等行业一律按5%的税率计征。三、临时经营的征税起点,暂定每次营业收入或服务收入十元(含十元)以上;十元以下的免征。此项征税起点由内部掌握,不对外公布。四、本规定从文到之日起执行,具体解释授权省税务局办理。
We hereby forward to you the document Cai Shui Zi No. 121 of the Ministry of Finance (83), “Issuing the Circular on Levying the Provisional Regulations on Industrial and Commercial Taxes,” and make the following supplementary provisions in light of the conditions in our province. 1. Any entity or individual engaged in commercial (including long distance trafficking), service, transportation, construction, installation and operation without the approval of the administrative department for industry and commerce and without tax registration shall be regarded as temporary operators and pay temporary business tax. Second, the provisional rates for industrial and commercial taxes are respectively set as follows: the rate of industrial products sold and trafficked is 8%; that of farming, forestry, animal husbandry and aquatic products, as well as those engaged in construction, installation, transportation and catering services shall be 5% Tax rates levy. Third, the temporary operating tax starting point, tentatively scheduled for each business income or service income of ten yuan (including ten yuan) more than ten yuan exempt. The starting point of this tax by the internal control, not announced. Fourth, the provisions of the text from the date of implementation, the specific interpretation of the provincial tax authorities authorized to handle.